Extension of time to file

The extension of time to file applies to the following forms only: Form 100, Form
109, and Form 199. An extension allows you more time to file the return, not an
extension of time to pay any taxes that may be due.

We will grant an automatic 7-month extension to file a return if both of the following
conditions exist:

Your organization is not suspended on the original due date.

You file your organization’s return on or before the extended due date.

Filing requirements tables

Form 100

Exempt under R&TC Section 23701t or Section 23701r

Form 100 Filing Requirement

Taxable income greater than $100

Yes

Taxable income equal to or less than $100

No

Organizations formed to carry out a function of the state and the state controls them